Judgment_paragraph 24 · Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS) (C-526/04)

24The Cour de cassation goes on to observe that, according to the settled case-law of the Court, any rules of evidence which have the effect of making it virtually impossible or excessively difficult to secure repayment of charges levied in breach of Community law are incompatible with Community law (see, in particular, Case 199/82 San Giorgio [1983] ECR 3595, paragraph 14, and Case C-343/96 Dilexport [1999] ECR I-579, paragraph 48).